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SEPTEMBER 2003 AFRS ARE OUT

August 26, 2003

The IRS has issued (Rev. Rul. 2003-101) the minimum interest rates for loans made in September 2003:

Short Term (demand loans and loans with terms of 1-3 years): 1.52%
Mid-Term (loans from 3-9 years): 3.43%
Long-Term (over 9 years): 5.08%

Historical AFRs are available on the “Links” page at www.rothcpa.com.

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